Estate planning is the process of anticipating and arranging for the disposal of an estate. Estate planning typically attempts to eliminate uncertainties over the administration of a probate and maximize the value of the estate by reducing taxes and other expenses. Estate planning attorneys advise clients on their options for disposition of real and personal property after death, and create any number of necessary documents pertaining to the estate and finances of the client -- including wills and trusts. Estate planning law attorneys also assist clients in setting out their end-of-life health care wishes through living wills and health care powers of attorney.
Gaylord is a city in the U.S. state of Michigan. As of the 2000 census, the city population was 3,681. It is the county seat of Otsego County. Gaylord styles itself as an "Alpine Village" and the city center features many buildings with Tyrolean traverse style motifs. Receiving abundant snowfall and experiencing mild summer temperatures, for many years the area around Gaylord has become known for its many skiing and golf resorts, one of the largest such concentrations in the Midwest. Gaylord features an annual event in July known as the Alpenfest. Participants are encouraged to dress in traditional Swiss stylings. Gaylord is also seat of the Roman Catholic Diocese of Gaylord; it is by far the smallest settlement serving as the location of an active Roman Catholic cathedral in the United States. Gaylord has two high schools: Gaylord High School, which is one of the largest high schools in Northern Michigan and competes in the Big North Conference along with the five other large high schools in that area of the state. Its 2007 enrollment of 1,076 pupils places it in Class A (large schools) of the Michigan High School Athletic Association. St. Mary Cathedral School is a Pre K-12 school which, despite its small size, has a successful athletic tradition. It is the only private school in the nine-member Ski Valley League and its 2007 high school enrollment of 110 places it in MHSAA's Class D. Gaylord has a sister city: Pontresina, Switzerland.